Analysing corporate forest disclosure: How does business value biodiversity?
研究了40家大型企业如何通过CDP森林问卷披露生物多样性价值，发现企业主要从人类中心视角出发，重视经济贡献和声誉保护，仅保护对人类有物质利益的生物多样性。
Abstract Corporations are failing to account for their impact on biodiversity despite accelerating extinctions. The value of biodiversity to business can be explained by an environmental philosophy spectrum, where perspectives range from anthropocentric (humans are prioritised) to ecocentric (all life is equal), made up of paradigms and values linked to biodiversity protection. We explore the biodiversity values conveyed by the 40 largest corporations responding to the CDP Forest Questionnaire using 28 specific yes/no criteria aligned with the environmental philosophy spectrum. Strong anthropocentric perspectives focused on economic contribution dominated, conveying a desire to protect company reputation, thereby legitimising operations. Corporations seemingly only protect biodiversity that hold material benefits for humans. Some biocentric/ecocentric perspectives were conveyed in terms of extinction risk and sometimes intrinsic value. This could be a response to the accelerating global biodiversity crisis, offering hope corporations can protect all forms of biodiversity and could evidence ecocentric leadership informing business strategy.